feat(fleet): fiscal profile + compliance calendar + ADC register (erp#54, T11 data)
fleet/profile/ goes from stub to the machine-readable business-rules surface the fleet reads (PRD agent-catalog document surface + compliance ADC framework): - fiscal.yaml — entity, VAT position, 8 rules (regime reel simplifie until 2026-12-31 -> quarterly CA3 from 2027-01-01 per LF 2025 art. 38; KM export autoliquidation 259-1 CGI box E2; FR 20% deductible; intra-EU reverse charge; FX 766/666; SaaS expensed; CCA 455 lane). Every rule carries effective_from/effective_until AND decision: adc-NNN; every date cites its PRD anchor as an inline comment (verified against factory origin/main). - calendar.yaml — 15 entries: acomptes TVA (2026-07 month-window, 2026-12-15), last CA12 FY-2026 (2027-05-04), CA3 quarterly windows, CFE (December), AG comptes annuels (2027-06-30), e-invoicing milestones (2026-09-01 reception, 2027-09-01 emission/e-reporting), URSSAF echeancier with the in-file NOTE that a real direct debit exists since May 2026 (erp#57 revisit of the payroll-dormant assumption), KM deferred due dates + renewal stub. - JSON Schemas for both + scripts/validate.py (stdlib-only: strict YAML-subset parser, JSON-Schema-subset checker, rule->ADC resolution, calendar checks). - decisions/ — ADC register: template + adc-001..005 Accepted formalizations (autoliquidation KM, FX->766/666, SaaS expensed, reel simplifie until abolition, CCA personal-card lane) + adc-006/007 Proposed stubs (retainer currency -> erp#53; capital path -> erp#51). Agents draft, the operator Accepts — never the reverse; immutable once merged, supersede never edit. - Mutation policy in-file: PRs only (T12 proposes, human merges). - Same-change: profile README stub -> real doc; fleet/README.md layout line and AGENTS.md fleet row updated (profile no longer a stub). Validation: PASS — 8 rules, 15 entries, 7 ADCs, 0 errors, 7 warnings (the warnings list exactly what awaits operator verification). Human gate left open on purpose: operator sanity-read of the calendar + Acceptance of adc-001..005. Co-Authored-By: Claude Fable 5 <[email protected]> Claude-Session: https://claude.ai/code/session_01VRShc4QhLLU73FLHx9vskh
This commit is contained in:
Claude Fable 5
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---
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id: adc-001
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title: "KM client invoices under autoliquidation - art. 259-1° CGI (no French VAT, box E2)"
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status: Accepted
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decided: 2026-07-18
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effective_from: 2026-01-01
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effective_until: null
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supersedes: null
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superseded_by: null
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---
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# adc-001 — KM client invoices under autoliquidation — art. 259-1° CGI
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> **Accepted as formalization** of practice in force "since the first invoice"
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> (PRD [compliance › ADC seed table](https://gitea.arcodange.lab/arcodange-org/factory/src/branch/main/vibe/PRD/ai-back-office/compliance.md#accounting-decision-records-adc)).
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> The operator's sanity read is the erp#54 human gate; amendments before the PR
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> merges are edits to a draft — immutability starts at merge on main.
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## Context
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KissMetrics (US) is the sole client: B2B services exported outside the EU. The
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first client invoice forced the VAT position — charge French VAT, or treat the
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supply as outside French VAT scope.
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## Decision
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B2B services supplied to a non-EU taxable customer are outside French VAT
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scope (place of supply = where the customer is established). Therefore:
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TVA collectée = 0 on every KM invoice; each invoice carries the autoliquidation
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mention referencing art. 259-1° CGI; the basis reports in box E2 of the
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CA3/CA12. Applied to 100 % of client revenue today.
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## Base légale & doctrine
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- CGI art. 259-1° — place of supply of B2B services is where the *preneur
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assujetti* is established.
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- CA3 box E2 mapping per the T10 mode opératoire (PRD task-inventory § T10
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step 1: "box E2 export — today 100 % of client revenue is box E2
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autoliquidation Art. 259-1°, collectée = 0").
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- Invoice mention checked structurally by the `dolibarr-invoice-audit` skill
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("TVA 259-1° CGI").
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- Expert-comptable confirmation pending — on the PRD compliance.md § Questions
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list (PAF documentation expectations for the export invoices).
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## Alternatives rejected
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- **Charging French VAT** — wrong place-of-supply analysis for extra-EU B2B
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services; would create undue TVA collectée.
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- **Franchise en base** — would renounce the right to deduct while the company
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runs a structural VAT credit (all revenue exported, FR expenses carrying
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20 % VAT).
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## Consequences
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- Structural TVA credit while KM is the sole client (collectée 0 vs déductible
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on FR supplier invoices) — surfaced in `fiscal.yaml` `vat_position`.
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- Downstream rule: `fiscal.yaml` `client-export-autoliquidation`.
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- E-invoicing: these export invoices stay OUT of domestic e-invoicing scope
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but ENTER e-reporting on 2027-09-01 (PRD compliance.md § Obligations, PAF
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row; roadmap § Milestones) — the PAF stays load-bearing for them.
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- Annexe: the VAT method is disclosed from this record at close (ADC rule 3).
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## QA & validation
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- `dolibarr-tva-reconciliation` classifies every KM invoice in bucket E2
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(autoliquidation, collectée = 0) — in production.
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- `dolibarr-invoice-audit` verifies the invoice mention per invoice.
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- Expert-comptable review: pending (PRD compliance.md § Questions).
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## References
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- PRD compliance.md § ADC seed table (adc-001) + § Obligations (PAF row).
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- PRD task-inventory.md § T05 step 2, § T10 step 1.
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- `fiscal.yaml` rule `client-export-autoliquidation`.
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- erp#54 (this register's seeding issue).
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---
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id: adc-002
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title: "FX deltas on customer wires booked to 766 / 666, invoices never adjusted"
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status: Accepted
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decided: 2026-07-18
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effective_from: 2026-01-01
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effective_until: null
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supersedes: null
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superseded_by: null
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---
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# adc-002 — FX deltas on customer wires → 766 / 666
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> **Accepted as formalization** — the method was applied in the 2026-07-11
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> books regularization (PRD [compliance › ADC seed table](https://gitea.arcodange.lab/arcodange-org/factory/src/branch/main/vibe/PRD/ai-back-office/compliance.md#accounting-decision-records-adc)).
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> Effective from the exercice start (ADC rule 1: effective dates sit on
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> exercice boundaries where possible). Operator sanity read = erp#54 human gate.
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## Context
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KissMetrics pays in USD via Wise; the EUR amounts settled differ from the EUR
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invoice totals. Observed deltas: +1.08 EUR on FAC004 and +50.05 EUR on FAC006
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(erp#57). The 2026-07-11 regularization forced the choice of where the delta
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lives.
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## Decision
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The customer payment is recorded at the invoice's **remaining EUR amount**
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(full-remaining), so the invoice closes exactly. The difference against the
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EUR actually received is booked **separately**: gain → account 766 (gains de
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change), loss → account 666 (pertes de change). A validated invoice is never
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adjusted for FX.
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## Base légale & doctrine
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- PCG chart — account 666 *pertes de change* / account 766 *gains de change*
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(charges et produits financiers).
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- Inaltérabilité of validated entries (Code de commerce L.123-22; PRD
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compliance.md § The ledger grammar): corrections are new documents, never
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edits — the separate 766/666 entry is the append-shaped correction.
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## Alternatives rejected
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- **Adjusting the invoice amount to the settled EUR** — violates the ledger
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grammar (a validated document is immutable) and inaltérabilité.
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- **USD multicurrency invoicing** — open question, not rejected: it is the
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subject of adc-006 (erp#53). If Accepted, adc-006 would supersede or narrow
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this record's scope for future invoices.
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## Consequences
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- Accounts touched: 766, 766-side produits / 666-side charges financiers.
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- Downstream rule: `fiscal.yaml` `fx-deltas-766-666`.
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- Annexe: FX-treatment method disclosed from this record at close.
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- Interaction: pending adc-006 (retainer currency) may change where FX lives
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for future invoices; until then this method applies unchanged.
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## QA & validation
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- Applied in the 2026-07-11 regularization; rehearsed on the sandbox (replay
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pack preserved under
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`.claude/skills/dolibarr-sandbox-write/replay-packs/2026-07-11-books-regularization/`).
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- The two écart entries themselves are [HUMAN] UI work tracked in erp#57.
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- Expert-comptable review: pending (rides the compliance.md § Questions list).
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## References
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- PRD compliance.md § ADC seed table (adc-002) + § The ledger grammar.
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- erp#57 (écarts +1.08 FAC004 / +50.05 FAC006), erp#53 / adc-006.
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- `fiscal.yaml` rule `fx-deltas-766-666`.
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@@ -0,0 +1,62 @@
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---
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id: adc-003
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title: "AI/SaaS subscriptions expensed (6xx), never immobilized at current unit costs"
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status: Accepted
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decided: 2026-07-18
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effective_from: 2026-01-01
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effective_until: null
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supersedes: null
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superseded_by: null
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---
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# adc-003 — AI/SaaS subscriptions expensed (6xx), never immobilized
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> **Accepted as formalization** of what the PRD seed table calls "implicit
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> today" (PRD [compliance › ADC seed table](https://gitea.arcodange.lab/arcodange-org/factory/src/branch/main/vibe/PRD/ai-back-office/compliance.md#accounting-decision-records-adc)).
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> Operator sanity read = erp#54 human gate.
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## Context
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Arcodange's supplier side is dominated by recurring AI/SaaS subscriptions
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(Anthropic, Cloudflare, OVH, etc.) at small monthly unit costs. Each entry
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raised the same implicit question: expense (6xx) or immobilize (20x/205)?
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## Decision
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AI/SaaS subscription costs are **expensed to class-6 accounts in the period
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invoiced**, never immobilized at current unit costs. Review clause: if a
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perpetual licence or a single subscription materially exceeds the
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small-equipment tolerance, a **superseding ADC is drafted before the method
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changes** (permanence des méthodes).
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## Base légale & doctrine
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- PCG art. 211-1 — an asset requires control and expected future economic
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benefits; a monthly subscription confers neither beyond the period billed.
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- BOI-BIC-CHG-20-30-10 — the 500 EUR HT small-equipment tolerance. *General
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doctrine cite, not sourced from a PRD leaf — expert-comptable confirmation
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requested.*
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- Subscriptions are services (no transferred right of ownership) → charges.
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## Alternatives rejected
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- **Immobilizing (205 concessions et droits similaires) + amortization** —
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disproportionate tracking for small monthly amounts and no durable right is
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acquired; rejected at current unit costs.
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## Consequences
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- Accounts touched: class-6 service/subscription charge accounts.
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- Downstream rule: `fiscal.yaml` `saas-subscriptions-expensed`.
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- Annexe: immobilization policy disclosed from this record at close.
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## QA & validation
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- Consistent with every supplier entry recorded to date (ERP state).
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- Expert-comptable review: pending — specifically the BOI tolerance cite above.
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## References
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- PRD compliance.md § ADC seed table (adc-003).
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- `fiscal.yaml` rule `saas-subscriptions-expensed`.
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- erp#54 (register seeding).
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@@ -0,0 +1,73 @@
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---
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id: adc-004
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title: "Stay régime réel simplifié until the legal abolition; quarterly CA3 from 2027-01-01"
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status: Accepted
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decided: 2026-07-18
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effective_from: 2026-01-01
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effective_until: null
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supersedes: null
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superseded_by: null
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---
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# adc-004 — Stay réel simplifié until abolition; quarterly CA3 from 2027-01-01
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> **Accepted as formalization** — "Accepted in practice" per the PRD
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> [compliance › ADC seed table](https://gitea.arcodange.lab/arcodange-org/factory/src/branch/main/vibe/PRD/ai-back-office/compliance.md#accounting-decision-records-adc).
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> Operator sanity read = erp#54 human gate.
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## Context
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Arcodange holds the régime réel simplifié de TVA (CA12 + acomptes) for its
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first exercice (FY-2026). LF 2025 art. 38 abolishes that regime on 2027-01-01
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(PRD task-inventory § T10 trigger), which forced the question: opt out early
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to the réel normal, or ride the regime to its legal end?
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## Decision
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Stay under the **régime réel simplifié** (annual CA12 form 3517 + July and
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December acomptes) until the abolition — **no early opt-out**. From
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**2027-01-01**, file **quarterly CA3** (turnover under 1 M EUR; monthly above
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that threshold). A last CA12 covering FY-2026 is still filed in 2027
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(~2027-05-04 per the PRD roadmap), recovering the accumulated TVA credit.
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## Base légale & doctrine
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- CGI art. 302 septies A — régime simplifié d'imposition.
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- LF 2025 art. 38 — abolition effective 2027-01-01 (PRD task-inventory § T10).
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- CGI art. 287 — CA3 filing; the 1 M EUR monthly threshold noted in PRD
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task-inventory § T12 step 1.
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- Regime holder status confirmed by a DGFiP mail of 2026-06-25 (agent memory
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`arcodange-tva-fiscal`) — *evidence outside the PRD; keep the mail*.
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## Alternatives rejected
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- **Early opt-out to réel normal (monthly/quarterly CA3 from 2026)** — adds
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declarations for zero benefit while the company sits in a structural TVA
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credit, and the switch is imposed on 2027-01-01 anyway.
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## Consequences
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- Downstream rules (`fiscal.yaml`): `vat-regime-reel-simplifie`,
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`vat-regime-ca3-quarterly`, **and the standard-law VAT ventilation operated
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under this regime** — `supplier-fr-vat-deductible` (CGI art. 271) and
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`supplier-intra-eu-reverse-charge` (CGI art. 283-2) cite this record as
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their operating decision: they are law application, not method choices, and
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this record is where that ventilation is documented.
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- Calendar entries: `tva-acompte-2026-07`, `tva-acompte-2026-12`,
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`tva-ca12-fy2026`, `regime-simplifie-abolition`, `ca3-2027-q1`,
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`ca3-quarterly`.
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- Annexe: VAT regime + change of regime (imposed by law) disclosed at close.
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## QA & validation
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- POC-4a: December 2026 acompte dry-run (2026-11-30 → 2026-12-11, PRD roadmap
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Gantt e2) — first euro-parity proof.
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- POC-4b: 2027-Q1 CA3 simulation + expert-comptable checkpoint BEFORE the
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first real quarterly filing (PRD roadmap Gantt e3).
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## References
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- PRD roadmap.md § Milestones (2027-01-01, 2027-04-20, 2027-05-04).
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- PRD task-inventory.md § T10 trigger + § T11 step 1 + § T12 step 1.
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- PRD compliance.md § ADC seed table (adc-004).
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- `fiscal.yaml` rules listed under Consequences; erp#54.
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@@ -0,0 +1,67 @@
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---
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id: adc-005
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title: "Personal-card business expenses through the compte courant d'associé (455 lane)"
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status: Accepted
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decided: 2026-07-18
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effective_from: 2026-01-01
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effective_until: null
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supersedes: null
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superseded_by: null
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---
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# adc-005 — Personal-card business expenses through the CCA (455 lane)
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> **Accepted as formalization** — "practiced; formalized with erp#57" per the
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> PRD [compliance › ADC seed table](https://gitea.arcodange.lab/arcodange-org/factory/src/branch/main/vibe/PRD/ai-back-office/compliance.md#accounting-decision-records-adc).
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> Operator sanity read = erp#54 human gate.
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## Context
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Some business expenses are paid with the operator's personal card instead of
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the Qonto/Wise business accounts — e.g. the Anthropic May/June receipts
|
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(#2344-8391, #2997-4837) with no matching Qonto debit (erp#57). The books need
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those expenses without any money moving through an agent.
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## Decision
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A business expense paid personally is recorded as a **normal supplier
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invoice**, and its payment is booked against the **compte courant d'associé**
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(account 455), via the Dolibarr bank account "G.RADUREAU CCA"
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(`fk_account=3`). Reimbursement of the CCA balance is a **separate human
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decision**, never automatic.
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## Base légale & doctrine
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- PCG account 455 — *associés, comptes courants*.
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- CCA formalities (convention de compte courant, interest terms if any):
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*not sourced from a PRD leaf — expert-comptable confirmation requested.*
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## Alternatives rejected
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- **Notes de frais module** — heavier machinery than a one-person SAS needs
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today; can supersede this lane later if volume justifies it.
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- **Leaving personal-card expenses out of the ERP** — breaks completeness and
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the piste d'audit fiable (PRD compliance.md § Obligations, PAF row).
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## Consequences
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||||
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- Accounts touched: 455 (payment side) + the expense's class-6 account.
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||||
- The CCA bank account (`fk_account=3`) is **invisible via the bank APIs** — a
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permanent, flagged manual lane in bank reconciliation (PRD task-inventory
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§ T07 guardrail), never silently ignored.
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||||
- Downstream rule: `fiscal.yaml` `personal-card-cca-lane`.
|
||||
- Annexe: related-party (compte courant) balance disclosed at close.
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||||
## QA & validation
|
||||
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||||
- Practiced in the current books; remaining entries (Anthropic clarification:
|
||||
which payment rail) are [HUMAN] work tracked in erp#57.
|
||||
- Expense-report/CSV visibility for the personal lane is an explicit PRD
|
||||
backlog item (task-inventory § Backlog).
|
||||
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||||
## References
|
||||
|
||||
- PRD compliance.md § ADC seed table (adc-005).
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||||
- PRD task-inventory.md § T07 guardrail + § Backlog (expense reports).
|
||||
- erp#57 (bucket C — non-invoice entries).
|
||||
- `fiscal.yaml` rule `personal-card-cca-lane`.
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||||
@@ -0,0 +1,66 @@
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||||
---
|
||||
id: adc-006
|
||||
title: "KM retainer currency & composition (USD multicurrency vs EUR-at-settlement; line structure)"
|
||||
status: Proposed
|
||||
decided: null
|
||||
effective_from: null
|
||||
effective_until: null
|
||||
supersedes: null
|
||||
superseded_by: null
|
||||
---
|
||||
|
||||
# adc-006 — KM retainer currency & composition (Proposed)
|
||||
|
||||
> **Proposed — operator input needed.** This stub reserves the decision slot
|
||||
> per the PRD [compliance › ADC seed table](https://gitea.arcodange.lab/arcodange-org/factory/src/branch/main/vibe/PRD/ai-back-office/compliance.md#accounting-decision-records-adc)
|
||||
> ("blocks erp#53 wiring; operator input needed"). Agents may enrich the
|
||||
> draft with sources and alternatives; **only the operator Accepts**.
|
||||
|
||||
## Context
|
||||
|
||||
The recurring template id=1 carries 5100 while the actual May/June drafts were
|
||||
2×2145.92 + 2×2575.11 EUR; the 2026-07-11 regularization surfaced a probable
|
||||
**USD-denominated retainer** ($5,500/mo = $2,500 net-30 + $3,000 deferred
|
||||
+3 months — erp#53; contract WIP `test/km_contract.json` in the trunk). FX
|
||||
deltas have already been booked twice under adc-002. The invoicing method must
|
||||
be stable before T05 automation wires it (permanence des méthodes — not
|
||||
improvised per month).
|
||||
|
||||
## Decision
|
||||
|
||||
**To arbitrate — no decision recorded.** Open questions (erp#53):
|
||||
|
||||
1. USD multicurrency invoices vs EUR-at-settlement invoicing?
|
||||
2. One invoice with two lines vs two invoices per month (net-30 part /
|
||||
deferred part)?
|
||||
3. Écarts de change policy interaction with adc-002 (would a USD-multicurrency
|
||||
choice narrow or supersede it for future invoices)?
|
||||
|
||||
## Base légale & doctrine
|
||||
|
||||
To gather with the full draft: CGI art. 289 (invoice currency rules), PCG FX
|
||||
treatment for multicurrency receivables, Dolibarr multicurrency module
|
||||
implications. Nothing asserted here yet.
|
||||
|
||||
## Alternatives rejected
|
||||
|
||||
None yet — the alternatives above are open; each needs its why-it-loses
|
||||
written before acceptance.
|
||||
|
||||
## Consequences
|
||||
|
||||
- **Blocks erp#53** (T05 monthly client invoice at A2): wiring waits for this
|
||||
record to be Accepted.
|
||||
- May supersede or narrow adc-002's scope for future invoices.
|
||||
- Annexe: revenue-recognition/currency method disclosure once Accepted.
|
||||
|
||||
## QA & validation
|
||||
|
||||
Planned per erp#53: dry-run parity (first agent-fired invoice == its manual
|
||||
twin), then one real month through the gate — after acceptance.
|
||||
|
||||
## References
|
||||
|
||||
- erp#53 (T05 client invoice; decision D3) · erp#54 (register seeding).
|
||||
- PRD compliance.md § ADC seed table (adc-006).
|
||||
- adc-002 (current FX method) · trunk WIP `test/km_contract.json`.
|
||||
@@ -0,0 +1,61 @@
|
||||
---
|
||||
id: adc-007
|
||||
title: "Capital-deposit entry path (1013; module compta vs paiement divers)"
|
||||
status: Proposed
|
||||
decided: null
|
||||
effective_from: null
|
||||
effective_until: null
|
||||
supersedes: null
|
||||
superseded_by: null
|
||||
---
|
||||
|
||||
# adc-007 — Capital-deposit entry path (Proposed)
|
||||
|
||||
> **Proposed — awaits erp#51 findings** per the PRD
|
||||
> [compliance › ADC seed table](https://gitea.arcodange.lab/arcodange-org/factory/src/branch/main/vibe/PRD/ai-back-office/compliance.md#accounting-decision-records-adc).
|
||||
> Agents may enrich the draft; **only the operator Accepts**.
|
||||
|
||||
## Context
|
||||
|
||||
The apport en capital of **1,000 EUR** (2026-01-21, notaire FOUREZ → compte
|
||||
1013) is still unrecorded in the ERP (erp#57, bucket C). The clean entry path
|
||||
depends on whether Dolibarr's double-entry accounting module (Comptabilité
|
||||
expert) is enabled and chart-mapped — exactly what the erp#51 sandbox
|
||||
verifications establish.
|
||||
|
||||
## Decision
|
||||
|
||||
**To arbitrate after erp#51 findings — no decision recorded.** Candidate
|
||||
paths:
|
||||
|
||||
1. Direct journal entry to 1013 via the accounting module (if enabled/mapped).
|
||||
2. *Paiement divers* mapped to 1013 (bank-side entry) if the module path is
|
||||
not available in time for FY-2026 close.
|
||||
|
||||
## Base légale & doctrine
|
||||
|
||||
- PCG account 1013 — *capital souscrit, appelé, versé*.
|
||||
- Supporting documents: statuts + certificat du dépositaire (notaire FOUREZ).
|
||||
- Module-side constraints: PRD compliance.md § Dolibarr verifications
|
||||
(sandbox first).
|
||||
|
||||
## Alternatives rejected
|
||||
|
||||
None yet — the candidate paths above are open pending erp#51's finding on the
|
||||
accounting-module state.
|
||||
|
||||
## Consequences
|
||||
|
||||
- FY-2026 balance-sheet completeness (capital line) — prerequisite for the AG
|
||||
approving the FY-2026 accounts (calendar `ag-comptes-annuels-fy2026`).
|
||||
- Blocks part of erp#57 (bucket C non-invoice entries).
|
||||
|
||||
## QA & validation
|
||||
|
||||
Planned: rehearse the chosen path on a fresh iso-prod sandbox checkpoint
|
||||
first (erp#51 discipline), then the [HUMAN] prod entry per erp#57.
|
||||
|
||||
## References
|
||||
|
||||
- erp#51 (Dolibarr verifications) · erp#57 (bucket C) · erp#54 (seeding).
|
||||
- PRD compliance.md § ADC seed table (adc-007) + § Dolibarr verifications.
|
||||
@@ -0,0 +1,47 @@
|
||||
---
|
||||
id: adc-NNN
|
||||
title: "<short decision title>"
|
||||
status: Proposed # Proposed -> Accepted -> Superseded-by-NNN
|
||||
decided: null # date the operator Accepted (a human act - agents draft, never Accept)
|
||||
effective_from: null # aligned with the fiscal.yaml rules this record justifies; prefer an exercice boundary
|
||||
effective_until: null # null = in force until superseded
|
||||
supersedes: null # adc-NNN this record replaces, if any
|
||||
superseded_by: null # set on THIS record when a successor is Accepted (the only edit allowed after acceptance)
|
||||
---
|
||||
|
||||
# adc-NNN — <title>
|
||||
|
||||
> Format: MADR-lite + accounting fields, per the PRD
|
||||
> [compliance › ADC framework](https://gitea.arcodange.lab/arcodange-org/factory/src/branch/main/vibe/PRD/ai-back-office/compliance.md#accounting-decision-records-adc).
|
||||
> Status semantics: **agents draft, the operator Accepts — never the reverse.**
|
||||
> Once Accepted (merged on main): **immutable — supersede, never edit**
|
||||
> (permanence des méthodes, PCG art. 121-5). A method change is a new ADC with
|
||||
> an explicit impact note and an effective date, ideally an exercice boundary.
|
||||
|
||||
## Context
|
||||
|
||||
The *fait générateur* — the transaction that forced a choice.
|
||||
|
||||
## Decision
|
||||
|
||||
The method chosen, stated so an agent can apply it mechanically.
|
||||
|
||||
## Base légale & doctrine
|
||||
|
||||
PCG / CGI / BOFiP / expert-comptable advice — every claim with its source.
|
||||
|
||||
## Alternatives rejected
|
||||
|
||||
Each alternative, with why it lost.
|
||||
|
||||
## Consequences
|
||||
|
||||
Accounts touched · annexe impact · downstream rules (fiscal.yaml rule ids).
|
||||
|
||||
## QA & validation
|
||||
|
||||
Sandbox rehearsal, euro-parity, expert review status.
|
||||
|
||||
## References
|
||||
|
||||
Example écritures, issues, PRD anchors.
|
||||
Reference in New Issue
Block a user